Journal Paper

Paper Information



Persian Version






Information Journal Paper


Developing process ability and information system maturity Model In accounting department


 Start Page 91 | End Page 118


information system tools are powerful arms of Accounting department in gathering, processing, and reporting of information and make this department able to do its responsibilities with more accuracy, quality, and speed. One of the main and necessary prerequisites for establishment of the information systems in Accounting department is the existence of the structured and well organized processes that provide the appropriate situation for establishment of information system. It should be regarded that the existence of the advanced accounting information systems by itself doesn’ t guarantee producing high quality information. In fact, the level of the usage of this tools and their utilization is the main factor of maturity of the information system in Accounting department. The main purpose of this paper is developing process ability and information system maturity Model In Accounting department. Data were gathered by doing interviews with CFOs, CEOs, audit firm’ s partners, internal auditors and other related experts. We did 27 interviews. Interview’ s data were analyzed by using thematic analysis. With regard to CMMI-SVC model research model was developed. Finally, some experts who participated in the study were asked about research model which was developed. Findings showed that process ability maturity in Accounting department has five levels: (1) unstructured process, (2) structured process, (3) integrating and automation of the main process, (4) aligning the process with management strategies, and (5) continues improvement of the process. information system maturity has five levels: (1) accounting or book keeping software, (2) financial and administrative software, (3) integrated software, (4) ERP systems, (5) artificial intelligence based software.


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